https://www.taxtmi.com/caselaws?id=55067 The Tribunal held that a Public Charitable Trust must actively engage in specified activities, such as treating patients, to qualify for exemption under section 10(22A) of the Income Tax Act. As the trust did not carry out relevant activities in the accounting years, it was deemed ineligible for the exemption. The judgment emphasizes the importance of fulfilling the prescribed activities to claim the exemption and clarifies the conditions for charitable trusts seeking tax exemption under section 10(22A). en-us Mon, 26 Jul 1993 00:00:00 +0530 Tue, 23 Nov 2010 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55067 The Tribunal held that a Public Charitable Trust must actively engage in specified activities, such as treating patients, to qualify for exemption under section 10(22A) of the Income Tax Act. As the trust did not carry out relevant activities in the accounting years, it was deemed ineligible for the exemption. The judgment emphasizes the importance of fulfilling the prescribed activities to claim the exemption and clarifies the conditions for charitable trusts seeking tax exemption under section 10(22A). Case-Laws Income Tax Mon, 26 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55067